Football Management

Commentary on the management of over 160 English football clubs by Dr John Beech, winner of the FSF Writer of the Year Award 2009/10 Twitter: @JohnBeech Curator of! Football Finance

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King’s Lynn down a key player as they face HMRC

Posted on November 23, 2009

King’s Lynn, who face a winding-up order in court this Wednesday from HMRC over a debt of £65,000, have just seen the resignation of their recently appointed Financial Director David Handley (1).  This is clearly a cause of deep concern to Linnets fans, but it might the bigger picture behind this might just pick up […]

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Posted in Benefactors, Debts, Football Conference, Governance, HMRC, Insolvency, Ownership, Trusts | 8 Comments »

HMRC Winding-Up Petitions

Posted on February 23, 2012

The following list is of the winding-up petitions presented by HM Revenue and Customs (HMRC) and its predecessors, the Internal Revenue (IR) who were responsible for the collection of direct taxation such as income tax (PAYE) and National Insurance contributions, and HM Customs and Excise (C&E) who were responsible for the collection of indirect taxation […]

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No. of Clubs

Posted on February 13, 2012

I’m sometimes asked for a magic number – the number of top clubs which have gone into Administration.  It’s difficult give a simple answer because: Administration is a misleading basis for counting.  Clubs can be wound up without ever going into Administration.  A better measure is ‘insolvency event’, a term which can however be defined […]

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A day of reckoning

Posted on May 23, 2011

I managed to follow the great play-off between AFC Wimbledon (to whom, many congratulations) and Luton Town (to whom, commiserations) at least live online.  Football at its most exciting.  I wonder if Andy Burnham chose quite the right words though when he tweeted “Wimbledon back in Football League. Brilliant. A great victory for all football […]

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Posted in Broadcasting rights, Costs, Economic impact, Fans, Football Conference, Governance, Merchandising, Premier League, Promotion, Pyramid movement, Relegation, Revenues, Sponsorship | 2 Comments »

A good news story?

Posted on January 11, 2010

I don’t suppose, if I’m honest, that this a blog you would rush to in order to read ‘good news’ stories, packed with fluffy tales of people being, erm, nice. From Crawley Town, a club which has been through a fairly crazy time financially in the last few years, comes a story which warms the […]

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Posted in Human Resource Management, Organisational culture, Wages | 1 Comment »

HMRC on the warpath big time

Posted on January 5, 2010

There is increasing evidence that HMRC are adopting a much more aggressive, and thereby less tolerant, policy towards football clubs, which is hardly surprising in the circumstances. Back in July they served a winding-up petition on King’s Lynn, to add to the serious problems the club was already facing, including enforced demotion (see postings passim […]

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Posted in Debts, HMRC, Insolvency | 13 Comments »

Think of a number…

Posted on December 28, 2009

It doesn’t take an academic to spot that ‘one million pounds over a period of time’ is a completely meaningless amount.  The ravages of inflation mean that a pound today is worth far less than a pound was worth, say, twenty years ago. One thousand pounds a year as the starting salary of a graduate […]

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Posted in Benefactors, Community, Ownership, Resurrection | 7 Comments »

Dear Santa ;-)

Posted on December 24, 2009

I was going to ask for a ban as a director for John Batchelor, but it seems you have just delivered this! In no particular order then, this is what I’d really like for Christmas as well: For King’s Lynn, a brand spanking new football club run by the Supporters Trust For Accrington Stanley fans, […]

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Posted in Uncategorized | Leave a Comment »

A time for alliance

Posted on December 14, 2009

One of the great strengths of the internet is its underlying democracy (except, of course for readers in China and North Korea).  Anyone can start their own blog or Facebook group. But therein lies one of its weaknesses – there is no quality control and no underpinning rationale – any nutter can post their loony […]

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Posted in Community, Trusts | Leave a Comment »

Some snippets…

Posted on December 9, 2009

There are some updates on a number of clubs: Bournemouth A fresh attempt is to be made by Jeff Mostyn to have the transfer embargo lifted (1).  Debts to football creditors and HMRC have now been settled; what remains is described as ‘legacy debt’.  I’m not convinced that this a distinction which will cut much […]

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Posted in Debts, Insolvency, Ownership | 6 Comments »

Trouble at t’top (and bottom)

Posted on December 5, 2009

While most of the clubs facing financial difficulty are to be found in the lower two levels of the Football League and the two levels of the Conference, the propensity to generate concern spreads out in both directions. In the Premier League the club with most cause for concern currently is Portsmouth. As I noted […]

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Posted in Benefactors, Debts, Insolvency | 4 Comments »

Of windings-up and windings up

Posted on December 1, 2009

This last week has not been the best week to choose for some leave, but then when is!  Certainly there has been plenty of action off the pitch, and here is a summary of the ‘clubs in flux’. Cardiff City (see postings passim) HMRC have been making winding-up moves which even spinmeister Peter Ridsdale is […]

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Posted in Chutzpah, Debts, HMRC, Insolvency, Ownership | 11 Comments »

Administrations review extra

Posted on October 27, 2009

A couple more cases: A – In Administration Bromsgrove Rovers A club for whom it has all gone wrong since finishing second in the Conference in 1993, and which is the latest club to seek the cloak of Administration, succumbing earlier this month. In 2001 the club survived a winding-up order from HMRC and a […]

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Posted in Debts, HMRC, Insolvency | 4 Comments »

HMRC’s increasingly active season

Posted on July 15, 2009

Taking the season as beginning on 1 August 2008, HMRC have petitioned courts for winding up orders against the following clubs (dates refer to publication in The London Gazette): 7 August – Merthyr Tydfil 17 September – Margate 8 January – Fisher Athletic 15 January – Northwich Victoria 23 April – Merthyr Tydfil 7 May […]

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Posted in HMRC, Insolvency | Leave a Comment »